9911796707
TMI Blog2008 (8) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") which has been confirmed by the Tribunal in Second Appeal No. 24 of 1998 by the order under revision whereby and whereunder the Tribunal has held that the dealer has failed to place any material on record to show that its new unit was not closed for a period of more than six months. The facts are not much in dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler to claim exemption from payment of tax and has lost the right for continuance of the eligibility certificate. In reply to the show-cause notice issued by the Commissioner, Trade Tax, U.P., Lucknow, only this much was submitted that there was a curfew in Meerut from May 23, 1987 to September 6, 1987 with the result the factory was closed under compelling circumstances. Thereafter, the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show-cause notice. The case was adjourned, as has been noticed by the authority concerned on 17 occasions to accommodate the dealer to come and substantiate his allegations, but all in vain. By the order dated July 7, 1997 the authority concerned was left with no other option but to treat the facts as found in the survey dated September 6, 1988 as correct in absence of any contrary material and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Absolutely, no plausible reason has been shown by the dealer as to why it did not participate in the proceedings giving rise to the present revision before the authority concerned. Whether the unit was or was not closed for a period more than six months in the given case, depends on evidence. In the absence of any contrary material, the uncontroverted survey report dated September 6, 1988 is a val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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